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    <description>The Tribunal dismissed the appeal challenging the service of notice under section 147/148 of the Income Tax Act, emphasizing the burden on the assessee to provide evidence of non-service when notice is sent to the correct address. Other issues raised regarding the validity of the assessment order and additions to income were not extensively addressed as the appeal primarily centered on the service of notice.</description>
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      <description>The Tribunal dismissed the appeal challenging the service of notice under section 147/148 of the Income Tax Act, emphasizing the burden on the assessee to provide evidence of non-service when notice is sent to the correct address. Other issues raised regarding the validity of the assessment order and additions to income were not extensively addressed as the appeal primarily centered on the service of notice.</description>
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